1. When to File as "Separated":
- If you've been living separate and apart from your spouse or common-law partner for at least 90 consecutive days due to a breakdown of the relationship, you are considered separated for tax purposes.
- The effective date of your separated status is the day you started living apart.
- If the separation occurs after filing your tax return, and you continue to live apart for at least 90 days, you must notify the CRA of your changed marital status.
2. How to Notify the CRA:
- You can notify the CRA of your separation by:
- Updating your marital status through "My Account" on the CRA website.
- Calling CRA's toll-free phone number at [phone number removed].
- Completing and sending in Form RC65, Marital Status Change.
3. Important Considerations:
90-Day Rule:
The 90-day period must be consecutive and end by December 31st of the taxation year to file as "separated" in that year.
